Duty on Documents and Transfers Act (Cap. 364)
Duty on Documents and Transfers Act (Cap. 364), article 43
43. (1) Every transfer inter vivos of marketable securities or
of an interest in a partnership executed in Malta shall, under pain of
nullity, be made in writing.
(2) Where the transfer of any foreign marketable security or of
an interest in a partnership is executed outside Malta upon an order
given directly in Malta by any person, such person shall give a
notice in writing to the Commissioner of such transfer in such
manner and in such term as may be prescribed:
Provided that a notice given as aforesaid may stipulate that
it will apply also to other transfers of marketable securities and
interests in partnerships executed outside Malta that may be made
in the future by the same person, in which case that person will not
be required to give notice of such further transfers:
Provided further that notice shall not be given where duty is
not chargeable under any of the provisions of this Act.
Failure to produce
writings, etc.
Substituted by:
XVI.1994.10.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.